The New Mexico Taxation and Revenue Department has issued the gross receipts tax rate schedule for counties and municipalities for the period July 1, 2008, through December 31, 2008. Those listed below will have new rates.

The following municipalities will have new rates: Albuquerque, 6.75% (previously, 6.875%); Mesa Del Sol Tax Increment Development (TID) District 1, 6.75% (previously, 6.875%); and all nine of the Upper Petroglyphs TID Districts will each have a new rate of 5.8125% (new location codes).

The municipality of Artesia will have a new rate of 7.0625% (previously, 6.8125%).

The municipality of Gallup will have a new rate of 7.9375% (previously, 7.6875%).

The following municipalities will have new rates: Alamogordo, 7.5% (previously, 7.25%) and Tularosa, 7.25% (previously, 7%).

The following municipalities will have new rates: Espanola (Rio Arriba), 7.75% (previously, 7.5%); Espanola/Santa Clara Grant (1), 7.75% (previously 7.5%); and Espanola/Santa Clara Grant (2), 7.75% (previously, 7.5%).

The following municipalities will have new rates: Corrales (Sandoval), 6.875% (previously, 6.625%); Cuba, 7.5625% (previously, 6.5625%); and Rio Rancho (Sandoval), 6.9375% (previously, 6.6875%).

The following municipalities will have new rates: Espanola (Santa Fe), 8.1875% (previously, 7.9375%); Espanola/Santa Clara Grant (1), 8.1875% (previously, 7.9375%); and Espanola/Santa Clara Grant (2), 8.1875% (previously, 7.9375%).

The municipality of Peralta will have a new rate of 7.0625% (previously, 7%).

The Department also revised the list of enactment dates for local option taxes as of July 1, 2008.

Dallas County, Arkansas, will decrease its local sales and use tax rate from 2% to 1%, effective July 1, 2008, for a period of three months only. Effective October 1, 2008, its rate will return to 2%.

The Department of Revenue has announced three Wyoming local sales and use tax rate changes that will take effect with the tax return quarter beginning October 1, 2008. Laramie County will increase its local sales tax rate by 1%, resulting in a combined state/local sales tax rate of 6% and a total lodging tax rate of 10%. Fremont County will eliminate its 1% local sales tax rate, resulting in a combined state and local rate of 4%. The total sales/use tax rate for Teton Village Resort District will increase to 8%, while the total rate for Teton County will remain at 6%.

The Department of Revenue has issued reminders and advice to businesses regarding trade-ins, manufacturer rebates, sourcing of motor vehicle lease payments, vendors who act as contractors, and fees on services provided by guides and outfitters.

The Washington Department of Revenue has announced that no local sales and use tax rate changes are scheduled for the third quarter of 2008 (July --September).

Beginning July 1, 2008, the following locations have annexations or boundary changes, which may affect the applicable local tax rate on transactions in such locations: City of Prosser in Benton County; City of Battleground (two annexations), City of Camas, and City of Vancouver (two annexations) in Clark County; City of Moses Lake (two annexations) in Grant County; City of Lake Stevens and City of Marysville in Snohomish County; City of Kettle Falls in Stevens County; City of Tumwater (three annexations) in Thurston County; and City of College Place (two annexations) in Walla Walla County.

Details about the affected locations are available through the Department's GIS system online.

Businesses are reminded that Washington will change from an origin-based to destination-based sales tax for shipped or delivered goods, starting July 1, 2008. Local sales tax will be based on where the buyer receives the goods instead of the seller's location. The change will not affect over-the counter sales and sales made to out-of-state customers. Several online tools are available on the Department's Web site to help businesses make the change.

The Colorado Department of Revenue has announced several local sales and use tax rate changes effective July 1, 2008.

State-Collected Cities: The following state-collected cities have rate changes:

-- Castle Pines North: imposed a new sales and use tax of 2.75%, and a service fee of 3.33%;

-- Dillon: increased its sales tax to 2.5% (previously, 2%);

-- Kersey: increased its sales and use tax rate to 3.6% (previously, 3%); and

-- Poncha Springs: imposed a new use tax of 2%.

State-Collected Special Districts: The following state-collected special districts have changes:

-- Lincoln Station LID: imposed a new Local Improvement District tax at a rate of 0.5%; and

-- South Platte Valley RTA: imposed a new Rural Transportation Authority tax within Sterling city limits of 0.1%.

Self-Collected Cities: The following self-collected cities have changes:

-- Gypsum: became a self-collected city effective July 1, 2008 (previously, was a state-collected city); and

-- Lone Tree: increased sales tax rate to 1.8125% (previously 1.5%).

The following Missouri local sales and use tax rate changes are effective July 1, 2008.

Harrison County imposes a 1.25% local option use tax, which is the same rate of the local sales tax. Its sales and use tax rates will be 5.475%. The following cities in Harrison County will have the indicated sales tax rates (the use tax rate for each city will be 5.475%): Harrison County, Noel T. Adams AMB (5.975%); Bethany (7.225%); Blythedale (5.475%); Cainsville (5.475%); Eagleville (7.35%); Gilman City (6.975%); Hatfield (5.475%); Martinsville (5.475%); Mount Moriah (5.975%); New Hampton (5.475%); and Ridgeway (7.725%).

In addition, the following cities have sales tax rate changes effective July 1, 2008.

Marquand imposes the existing 1% city sales tax on the sale of domestic utilities. Its sales and use tax rates will be 7.725% and 4.225%, respectively. Its domestic utility rate will be 3%.

St. Louis City imposes a 0.50% city sales and use tax. Its sales and use tax rates will be 8.241% and 7.575%, respectively. The following community improvement districts in St. Louis City will have the indicated sales tax rates, followed by use tax rates: Residence Inn Downtown CID (9.241% and 8.575%); 2017 Chouteau CID (9.241% and 8.575%); 620 Market CID (9.241% and 8.575%); South Grand CID (8.741% and 8.075%); Loughborough Commons CID (9.241% and 7.575%); Broadway Hotel CID (9.241% and 8.575%); 1201 Washington CID (9.241% and 8.575%); and Cozens MLK Grand CID (9.241% and 8.575%).

St. Joseph increases its existing sales tax rate from 0.15% to 0.375% for public mass transportation. Its sales and use tax rates will be 7.7% and 4.225%, respectively.

Finally, the total sales and use tax rates in various community improvement districts have changed, effective July 1, 2008.

The South Carolina deed recording fee exemption, previously limited to deed transfers from a decedent's estate to a distributee, is now available to certain transfers of real property held in trust and transferred to a trust distributee upon the trust settlor's death.

The city of Caddo Valley (Clark County), Arkansas, decreases its sales and use tax rate from 2% to 1%, effective July 1, 2008.

The Georgia Department of Revenue has announced that the following county sales and use tax rate changes will take effect on July 1, 2008:

-- Crawford County will discontinue a 1% educational tax, decreasing its local tax rate from 7% to 6%.

-- Seminole County will discontinue a 1% special purpose tax, decreasing its local tax rate from 7% to 6%.

Voters in the town of Middlebury, Vermont, have voted to impose a 1% local option sales tax, a 1% meals and alcoholic beverages tax, and a 1% rooms tax, effective October 1, 2008, through September 30, 2038. The town taxes will be imposed on transactions that are subject to state tax. The town taxes were authorized by Municipal Act No. 17 (H.B. 876), Laws 2008.

The Alabama Department of Revenue has announced that the city of Fultondale decreased (1) its local general sales tax rate, (2) the rate on admissions to places of amusement and entertainment, and (3) the rate on the retail selling price of food for human consumption sold through vending machines, from 3.5% to 3%, effective February 1, 2008. Notice of the lower tax rates was first posted by the Department on June 10, 2008.

The notice may be found on the Department of Revenue's Web site at http://www.ador.state.al.us/salestax/nfultondale3.htm.

The city of Mayflower (Faulkner County), Arkansas, will increase its local sales and use tax rate from 1% to 2%, resulting in a combined state and local rate of 8.5%, effective October 1, 2008.

Richland County, South Carolina, which already imposes a special 1% local option sales tax to make up for the property tax reduction for school operations, is not precluded from imposing another 1% sales tax for a special purpose. Richland County may impose the additional sales tax, as it did not levy its current 1% sales tax pursuant to special legislation, nor by sections of the South Carolina Code, as specified.

The South Dakota Department of Revenue and Regulation has issued an update announcing local South Dakota sales and use tax rate changes. Effective July 1, 2008, the following rate changes will occur:

-- Andover is implementing a 2% general sales and use tax;

-- Ashton is implementing a 1% general sales and use tax;

-- Astoria is implementing a 1% general sales and use tax;

-- Bison is implementing a 2% general sales and use tax;

-- Bryant is increasing its general sales and use tax rate from 1% to 2%;

-- Canistota is imposing a 1% municipal gross receipts tax on alcoholic beverages, admissions, eating establishments, and lodging accommodations;

-- Harrold is increasing its general sales and use tax rate from 1% to 2%;

-- Java is increasing its general sales and use tax rate from 1% to 2%;

-- McIntosh is increasing its general sales and use tax rate from 1% to 2%;

-- Piedmont is implementing a 2% general sales and use tax;

-- Pollock is increasing its general sales and use tax rate from 1% to 2%; and

-- Selby is increasing its general sales and use tax rate from 1% to 2%.

Effective August 1, 2008, the local Tennessee sales tax rate in the city of Morristown increases from 2.5% to 2.75%. In addition, the local tax cap on sales of single articles of tangible personal property increases from $40 to $44.